GUIDE OOK AND ASTRA TS · written permission of Universiti Malaysia Sabah, except as permitted by Act 332, Malaysian opyright Act of 1987. Permission of rights is subjected to royalty

ACARS2017 • FPEP UMS | i

Accounting Centre Accounting Research Seminar 2017

(ACARS2017) Faculty of Business, Economics and Accountancy

Universiti Malaysia Sabah 31 July 2017

GUIDE BOOK AND ABSTRACTS

ii | ACARS2017 • FPEP UMS

GUIDE BOOK AND ABSTRACTS FOR ACCOUNTING CENTRE

ACCOUNTING RESEARCH SEMINAR 2017

EDITORS Jainurin Justine

Andy Lee Chen Hiung Junainah Jaidi

Mathew Kevin Bosi Mohd Allif Anwar Abu Bakar

Sharifah Milda Amirul

© Accounting Centre, 2017 All rights reserved. No part of this publication may be reproduced, distributed, stored in a database or retrieval system, or transmitted in any form or by any means, electronics, mechanical, graphic, recording, or otherwise, without the prior written permission of Universiti Malaysia Sabah, except as permitted by Act 332, Malaysian Copyright Act of 1987. Permission of rights is subjected to royalty and honorarium payment. Published by Accounting Centre

Faculty of Business, Economics and Accountancy Universiti Malaysia Sabah Jalan UMS 88400 Kota Kinabalu, Sabah, Malaysia Tel: 6088-320000 Fax: 6088-320541 Email: [email protected]

ACARS2017 • FPEP UMS | iii

TABLE OF CONTENTS

GUIDE BOOK AND ABSTRACTS

Seminar Program 1-2

Brief on Accounting Centre Accounting Research Seminar 2017 3

Brief on Accounting Centre, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah

3

Foreword by the Dean, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah

4

Organising Committee 5

Profile of Keynote Speaker 6

Abstracts of Research Papers 7-15

1 | ACARS2017 • FPEP UMS

ACCOUNTING RESEARCH SEMINAR 2017 PROGRAM 31 JULY 2017 (MONDAY)

TIME PROGRAM

8:30 AM Seminar Registration and Networking

9:00 AM Welcoming Remarks Mr. Jainurin Justine Director, Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah

9:05 AM Keynote Speech entitled ““Contemporary Issues in Accounting Re-search: The Way Forward” Professor Dr. Rasid Hj. Mail Dean, Centre for Postgraduate Studies, Universiti Malaysia Sabah

9:45 AM Morning Tea Break and Networking

RESEARCH PAPER PRESENTATIONS

10:10 AM Junainah Jaidi, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “Environmental Management Accounting Practices and Environmental Performance of Hotel Industry: Evidence from Sabah and Sarawak” (Junainah Jaidi, Sarminah Samad, Raman Noordin & Jainurin Justine)

10:30 AM Sharifah Milda Amirul, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “Corporate Governance and Voluntary Disclosure: Empirical Evidence from Sabah and Sarawak, Malaysia” (Sharija Che Shaari & Sharifah Milda Amirul)

10:50 AM Suzila binti Mohamed Yusof, Faculty of Economics & Business, Universiti Malaysia Sarawak “Impact of Board Diversity on Corporate Social Responsibility (CSR) on Malaysian Public Listed Companies” (Suzila binti Mohamed Yusof, Mohamad bin Jais, Nazaria binti Md. Aris & Mohd Waliuddin bin Mohd Razali)

11:10 AM Sharon Cheuk, Faculty of Economics & Business, Universiti Malaysia Sarawak “Board Diversity and Financial Sustainability in Charities: A Malaysian

Perspective” (Sharon Cheuk, Esmie O. Nichol, Michael Tinggi & Daw Tin Hla)

ACARS2017 • FPEP UMS | 2

ACCOUNTING RESEARCH SEMINAR 2017 PROGRAM

31 JULY 2017 (MONDAY)

TIME PROGRAM

RESEARCH PAPER PRESENTATIONS

11:30 AM Nazaria Binti Md. Aris, Faculty of Economics & Business, Universiti Malaysia Sarawak “Efficient Asset Management and Firms’ Growth in Construction Sector, Malaysia” (Nazaria Binti Md. Aris, Mohamad bin Jais, Suzila Mohamed Yusof & Daw Tin Hla)

11:50 PM Mohd Allif Anwar Abu Bakar, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “Perception Factors: An Examination of Student’s Performance in Introductory Accouting Subject in Universiti Malaysia Sabah” (Mohd Allif Anwar Abu Bakar, Sharifah Milda Amirul, Nur Shahida Ab. Fatah, Noraizan Ripain & Mathew Kevin Bosi)

12:10 PM Nur Shahida Ab. Fatah, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “Enterprise Resource Planning (ERP) Adoption: Case Studies of Small and Medium Enterprises in Sabah, Malaysia” (Sharifah Milda Amirul, Mohd Allif Anwar Abu Bakar, Rasid Mail & Nur Shahida Ab. Fatah)

12:30 PM Noor Kaziemah Sariman, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “The Implementation of Accrual Accounting System in Malaysian Federal and State Governments” (Noor Kaziemah Sariman, Rozaidy Mahadi, Rasid Mail & Raman Noordin)

12:50 PM Ag. Kaifah Riyard bin Kiflee, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah “Risk Disclosure between Islamic and Conventional Banks in Malaysia” (Ag. Kaifah Riyard bin Kiflee)

1:10 PM Lunch Break and Networking End of Seminar

SEMINAR VENUE Accounting Seminar Room, Level 1, Faculty of Business, Economics and Accountancy

LUNCH VENUE

HoteLab, Faculty of Business, Economics and Accountancy


BRIEF ON ACCOUNTING CENTRE ACCOUNTING RESEARCH SEMINAR 2017

The Accounting Centre Accounting Research Seminar 2017 (ACARS2017) is

organised by the Accounting Centre of the Faculty of Business, Economics and

Accountancy, (FPEP) Universiti Malaysia Sabah. The objectives of the seminar are

(1) to provide an avenue for accounting researchers to present their research find-

ings and (2) to be an networking event for accounting researchers to discuss and

share current and future research in accounting and related fields.. Seminar

participation is currently by invitation only. However, interested researchers may

contact the Accounting Centre at [email protected] to discuss possible future

collaboration.

Current seminar guidebook is available on-line at: http://www.ums.edu.my/ucav2/

The Accounting Centre was established by Universiti Malaysia Sabah on 18 July

2006, with the purpose of obtaining accreditation by the Malaysian Institute of

Accountants (MIA) for the university's Bachelor of Accounting with Honors degree.

The degree is one of the qualifications recognised in Part 1, First Schedule, Account-

ants Act 1967. The Centre also works closely with local and international accounting

professional bodies to further the accounting profession through engagement with

and development of accounting students and academic staff in the Faculty of

Business, Economics and Accountancy (FPEP), Universiti Malaysia Sabah.

Professional bodies having working relationship with the Accounting Centre include

the Malaysian Institute of Accountants (MIA), the Association of Chartered and Cer-

tified Accountants (ACCA), the Malaysian Institute of Certified Public Accountants

(MICPA) and the Chartered Institute of Management Accountants (CIMA).

BRIEF ON ACCOUNTING CENTRE FACULTY OF BUSINESS, ECONOMICS AND ACCOUNTANCY

UNIVERSITI MALAYSIA SABAH


FOREWORD BY THE DEAN OF FACULTY OF BUSINESS, ECONOMICS AND ACCOUNTANCY,

UNIVERSITI MALAYSIA SABAH

Assalamualaikum Warahmatullahi Wabarakatuh, Salam

EcoCampus and Salam Negaraku Malaysia to the organizer and

participants of the Accounting Centre Accounting Research

Seminar 2017 (ACARS2017). On behalf of the Faculty of

Business, Economics and Accountancy and Universiti Malaysia

Sabah (UMS), I am proud that the Accounting Centre has taken

the initiative to organize this research seminar for accounting

researchers from invited institutions of higher learning in East

Malaysia.

The current challenge for accounting researchers is to identify and explore areas

within the field which are both relevant and beneficial to the accounting field, be it

in the academic or real-world setting. In addition, the output of research should

also be usable in the teaching and learning context for the classrooms in our

respective institutions. This seminar can also be used as a platform for researchers

from different institutions to network and discuss possible collaboration in

accounting research. Multi-institutions collaboration will definitely help to advance

the accounting research agenda in general and to improve the capabilities of the

researchers involved in particular.

I would like to express my appreciation to the organizing committee for their hard

work and commitment in making this seminar possible. Finally, it is my hope that

the participants of ACARS2017 will benefit from the seminar through sharing their

knowledge in the field of accounting research.

Wassalam,

Associate Professor. Dr. Raman Noordin

Dean, Faculty of Business, Economics and Accountancy

Universiti Malaysia Sabah


ORGANISING COMMITTEE ACCOUNTING RESEARCH SEMINAR 2017

ADVISOR Associate Professor Dr. Raman Noordin Dean, Faculty of Business, Economics and Accountancy CHAIRPERSON Jainurin Justine Director, Accounting Centre SECRETARIAT Surdin Dulapah Ujin Matjin Sendrawati Minin Mohd. Hiesyam Robert Accounting Centre MODERATOR Andy Lee Chen Hiung Faculty of Business, Economics and Accountancy PUBLICATIONS Jainurin Justine Accounting Centre Andy Lee Chen Hiung Junainah Jaidi Mathew Kevin Bosi Mohd Allif Anwar Abu Bakar Sharifah Milda Amirul Faculty of Business, Economics and Accountancy


KEYNOTE SPEAKER BIODATA ACCOUNTING RESEARCH SEMINAR 2017

SEMINAR KEYNOTE SPEAKER Dr. Rasid Hj. Mail is a Professor of Accounting, Faculty of Business, Economics and Accountancy at Universiti Malaysia Sabah (UMS), where he has been since 1997. He also currently serves as the Dean of the Centre of Postgraduate Studies, UMS from June 2016. Previously, he served as the Dean, Faculty of Business, Economics and Accountancy, UMS from 2014 to 2016. Professor Dr. Rasid received a Diploma in Accountancy from Universiti Teknologi MARA, Bachelor of Accountancy (Hons) from Universiti Utara Malaysia and Master of Accounting from University of Dundee, Scotland, U.K. In 2006, he was conferred with a Doctor of Philosophy (Ph.D.) degree in Accounting by Universiti Teknologi MARA. He is a Chartered Accountant (CA) in the Malaysian Institute of Accountants and a Fellow Accountant in the Federation of Royal Institute of Accountants. In addition to teaching experience, he also had profession-al working experience in both public and private sectors. He main teaching areas are mainly in the areas of management accounting, public sector accounting and accounting theory and practice. Professor Dr. Rasid's research interests span the areas of Privatization and Organizational Changes, Public Sector Accounting, Budgeting, Critical Accounting, Accounting History, Accounting for Poverty, Social and Critical Accounting, Management Accounting in Public Sector and Qualitative Research in Accounting. He has presented in various local and international conferences, published numerous articles in academic journals and led several consultancy projects. He has also written a number of academic books, including “Sejarah Amalan Pengurusan Kewangan dan Perkembangan Praktik Perakaunan di Borneo Utara 1881-1963” with Associate Professor Dr. Raman Nordin and Md. Saffie Abdul Rahim, which was awarded the Best General Book Award (Cultural Category) in the 2015 National Books Award organised by Yayasan Pembangunan Buku Negara Malaysia.


ABSTRACTS ACCOUNTING RESEARCH SEMINAR 2017

Environmental Management Accounting Practices and Environmental Performance of Hotel Industry: Evidence from Sabah and Sarawak

Presenter: Junainah Jaidi1

Authors: Junainah Jaidi1, Sarminah Samad2, Raman Noordin3, Jainurin Justine4

(1, 3, 4 Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

(2 Arshad Ayub Graduate School of Business, Universiti Teknologi MARA)

Abstract The aim of this paper is to examine the relationship between environmental management

accounting practices and environmental performance. The research model is examined using survey data from the hotel industry. Since the tourism industry which including hotel

industry in Sabah and Sarawak are high related with the nature and environment therefore this study only focusing on hotel properties in Sabah and Sarawak. Reliability analysis,

exploratory factor analysis and confirmatory factor analysis were used to test the measurement scale while the structural equation modelling is used to examine the

relationship between the predictor and the dependent variable. The findings indicate that the key factor have direct effects on the hotel's environmental performance. The

environmental management accounting practices significantly and positively related to the environmental performance of hotels in Sabah and Sarawak. These findings could be useful

references for hotel management as well as government bodies that are interested in promoting the green practices in a context of developing countries like Malaysia.

Keywords: Environmental Performance, Environmental Management Accounting,

Environmental Management System



Corporate Governance and Voluntary Disclosure: Empirical Evidence From Sabah and Sarawak, Malaysia

Presenter: Sharifah Milda Amirul

Authors: Sharija Che Shaari & Sharifah Milda Amirul

(Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

Abstract This study aims to provide empirical evidence on the level of corporate governance and voluntary disclosure amongst public listed companies having their registered address in

Sabah and Sarawak, Malaysia. Secondary data were taken from the annual reports the above public companies listed on Bursa Malaysia and were analyzed using multiple regression. The

level of voluntary disclosure is measured based on disclosure score index and the study examines three main variables; (1) board characteristics (2) audit characteristics and (3)

ownership structure which are expected to influence the level of voluntary disclosure (LVD) of Sabah and Sarawak listed companies. It is expected that board structure, composition of

non-executive director, internal audit composition and external auditor’s quality have a positive relationship with the level of voluntary disclosure. Meanwhile, the composition of

family members and family ownership are foreseen to have negative influence on the disclosure. Additionally, institutional and state or government ownership are expected to

have positive relationship with voluntary disclosure. Findings from this study are significant as it provides useful insights on the characteristics that influenced level of voluntary

disclosure of Sabah and Sarawak’s listed companies. It is hoped that the findings of this study will contribute to existing literature as well as assist policymakers in Malaysia to update the

real impact of corporate governance in Malaysia.

Keywords: Corporate Governance, Voluntary Disclosure, Listed Companies, Bursa Malaysia, Companies’ Annual Report


Impact of Board Diversity on Corporate Social Responsibility (CSR) on Malaysian Public Listed Companies

Presenter: Suzila binti Mohamed Yusof

Authors: Suzila binti Mohamed Yusof, Mohamad bin Jais, Nazaria binti Md. Aris &

Mohd Waliuddin bin Mohd Razali (Faculty of Economics and Business, Universiti Malaysia Sarawak)

Abstract

The CSR growth in Malaysia is gathered from the combination of traditionally wholesome values, western business influence and pressure on Malaysia’s big international companies from first-world business partners (Direct Green,2016). Malaysian government encourages CSR by contributing initiatives to develop a new business framework. In September 2006, Bursa Malaysia has launched CSR framework as a guideline for the CSR implementation.

Consequently, all Malaysian listed companies are required to disclose their CSR activities. Although the implementation is done on a voluntary basis, sixteen (16) different Malaysian companies published Global Reporting Initiative (GRI) reports by July 2012 (Unicef, 2009).

Until today, CSR is driven by government incentives, big business; Bursa Malaysia’s reporting requirements, or NGO collectives. Board diversity aims to expand the dimension of

demographic attributes and characteristics of the boardrooms. The importance of board diversity give an improvement on the effectiveness on decision-making, greater utilization of the talent pool and strengthen the corporate reputation and investor relations by providing the company as a corporate citizen. This research investigates the impact of board diversity on CSR by analyzing whether education, experience, gender, ethnicity and tenure influence CSR. In this research, 200 Malaysian Listed Companies under Bursa Malaysia in the periods of 7 years from 2010 until 2016 will be collected using their annual reports. This research

uses panel data regression analysis to test the impact of Board Diversity on CSR. The method of Ordinary Least Square (OLS) and Two-Stage Least Square is used to estimate the

regression line. The expected finding of the research is board diversity gives positive impact to CRS in terms of education, experience, gender, ethnicity and tenure. As CSR is a

non-mandatory disclosure, this study will conclude whether board diversity approach to CSR is effective or just for the purpose of window dressing sustainability.

Keywords: Board Diversity, Corporate Social Responsibility



Board Diversity and Financial Sustainability in Charities: A Malaysian Perspective

Presenter: Sharon Cheuk

Authors: Sharon Cheuk, Esmie O. Nichol, Michael Tinggi & Daw Tin Hla (Faculty of Economics and Business, Universiti Malaysia Sarawak)

Abstract

Charity failure has been a problem that has been plaguing developed countries and

developing alike. In Malaysia, it has been reported that charities faced difficulties in raising donations due to the difficult economic climate. Past research has provided some evidence on the role of board diversity on the financial performance of for-profit organizations. In our study, we examine the impact of board diversity in improving charity financial sustainability.

A sample of 211 active charities (companies limited by guarantee) in 2016 was selected. Data on board diversity (age, gender, race and tenure) as well as financial sustainability were

obtained and binary logistic regression via XLSTAT was performed. The findings suggested that director tenure diversity significantly predicts financial sustainability of charities. Age,

race and ethnic diversity were found to be not significant. Implications of the study’s findings and contributions therefrom were further discussed.

Keywords: Financial Sustainability, Board Diversity, Charities, Malaysia



Efficient Asset Management and Firms’ Growth in Construction Sector, Malaysia

Presenter: Nazaria Binti Md. Aris

Authors: Nazaria Binti Md. Aris, Mohamad bin Jais, Suzila Mohamed Yusof & Daw Tin Hla (Faculty of Economics and Business, Universiti Malaysia Sarawak)

Abstract

Failures in the construction industry not only faced by developing countries, but worldwide. The failure scenario also happens to construction industry in Malaysia. The failure rate of the

construction companies in Malaysia is also high. According to the Construction Industry Development Board, ~ Malaysia (CZDB), from January 2006 to August 2008 a total of 11,321

construction companies was classified under dormant and non-active. There are very few listed successful contractors in Malaysia and most of the construction projects cannot not be completed within the original schedule. As a result, the firms in the industry perform poorly,

thus resulting in business failure. In previous studies, the impact of financial factors in the failure of construction projects, poor financial management and lack of capital are the main determinants of construction failure. Therefore, the main aim of this study is to analyse the

efficient asset management and its impact on the growth of firm listed on the market of construction sector, Bursa Malaysia. This study empirically analyses the association between efficient asset management and firms’ growth by using a sample size of 82 construction firms

listed in Bursa Malaysia, to cover the period from 2010 - 2015. This study uses panel data regression analysis to test the influences of asset management on the firms’ growth. Method of Ordinary Least Square (OLS) is used to estimate the regression line. The research focuses

on both current and non-current asset management issues to construct the best-suited model of asset management and firms’ growth based on the asset management theory. The

proposed finding of this study is to provide sound asset management model and resource based management formulation to help construction companies’ sustainable growth. Faced

with volatile environment, this study contributes to some extent to the empowerment of Malaysian construction companies in term of surviving in economy.

Keywords: Efficient Asset Management, Firms’ Growth, Construction Sector



Perception Factors: An Examination of Student’s Performance in Introductory Accounting Subject in Universiti Malaysia Sabah

Presenter: Mohd Allif Anwar Abu Bakar

Authors: Mohd Allif Anwar Abu Bakar, Sharifah Milda Amirul, Nur Shahida Ab. Fatah,

Noraizan Ripain & Mathew Kevin Bosi (Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

Abstract

Researchers worldwide argue that student information is especially pertinent in the first year of study when the transition from high school to university may have an influence on

student performance. Public and private university in Malaysia have make it compulsory for example business, economic and social science discipline to enroll accounting as their core

faculty subject in their first and second year studies. These students have no choice unless to pass this introductory accounting course for their graduation. Students’ pre-conceive

perception of accounting as difficult, unpalatable neither unrealizeable has created a great challenges for the accounting educators in their attempt to increase their passing rate.

Hence, this study attempt to investigate the perception factors in achievement levels of non-accounting students in an introductory accounting subject in Universiti Malaysia Sabah.

A purposive sample consisted of students registered for the particular module of Introductory Accounting Subject in Universiti Malaysia Sabah will be investigated, with the

exception of student with majoring in accounting. This study provide valuable information to the university (including lecturers, staff administrators and faculty) in establishing a best

platform to promote best learning environment particularly the accounting subject among non accounting student. Nevertheless, factors that influence their success rate will be

highlighted so as to provide references to other higher education institution in Malaysia.

Keywords: Perception Factors, Student’s Performance, Non Accounting Students, Introductory Accounting Subject



Enterprise Resource Planning (ERP) Adoption: Case Studies of Small and Medium Enterprises in Sabah, Malaysia

Presenter: Nur Shahida Ab. Fatah

Authors: Sharifah Milda Amirul, Mohd Allif Anwar Abu Bakar, Rasid Mail &

Nur Shahida Ab. Fatah (Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

Abstract

Rapid development in information technology has dramatically changed how business transactions and information are being processed and managed. Amongst others, through

this advance technology most businesses have been adopting the Enterprise Resource Planning (ERP) in managing business resources and information. In fact, this ERP has become a must for organization due to the advantages and benefits it offers. For instance, with ERP,

the needs to manually enter the data and information is reduced, thus indirectly helps in reducing administrative and operations costs. This study attempts to investigate issues per-

taining to ERP implementation, specifically on the computerized accounting software adoption among Small and Medium Enterprises (SMEs), in Sabah, Malaysia. The study

applies case analysis of six (6) SMEs in Sabah and the results show that five (5) of the SMEs decided to adopt computerized accounting software in respond to Government Service Tax (GST) execution. While implementing the ERP, the study noted that lacks of communication

within the firm during initial stage of project implementation, illiteracy of information system knowledge as well as lack of vendor supports are found to be the main obstacles in

ERP adoption. Thus, it is signaling that the strategic planning, operational planning, and vendor supports are significant for a success ERP implementation.

Keywords: Enterprise Resource Planning, Computerized Accounting Software, SMEs, GST,

Sabah, Malaysia



The Implementation of Accrual Accounting System in Malaysian Federal and State Governments

Presenter: Noor Kaziemah Sariman

Authors: Noor Kaziemah Sariman, Rozaidy Mahadi, Rasid Mail & Raman Noordin

(Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

Abstract The traditional cash accounting system suffers from few weaknesses such as it does not give

the true picture of income and operation costs, thereby producing less quality of management information. In order for a government to operate efficiently and effectively,

high quality and reliable information are needed to assist decision-making process. Thus, the change towards accrual accounting is deemed as necessary to combat the weaknesses of

cash accounting. The study aims to give an overview of the implementation of accrual accounting in Malaysian federal and state governments. The study focuses on four domains namely (1) law and regulations; (2) accounting standards; (3) process and technology; and

(4) human resources. The study also explores on the motivations to move from the old cash accounting system to the new accrual accounting system. The study adopts a qualitative approach through interviews and review of internal documents, government reports or

statements. It was found that the implementation of accrual accounting among federal and state governments in Malaysia are almost similar and do not have a huge difference. Both

governments must follow the same laws and regulations, and use the same accounting standards. However, there is a distinction in accrual accounting systems that will be used

among federal and state governments. Additionally, employees from both federal and state governments accepted the change, due to several reasons such as supporting the aspiration

of Malaysia to become a developed nation. However, the implementation has been extended for a number of times. Consequently, the delay of implementation occurred at the

federal level has led to the delay of implementation in the state governments. Therefore, this study offers a valuable lesson by providing an overview of the implementation of accrual

accounting in different levels of governments in Malaysia.

Keywords: Public Sector Accounting, Accrual Accounting, Management Accounting Change



Risk Disclosure between Islamic and Conventional Banks in Malaysia

Presenter: Ag. Kaifah Riyard bin Kiflee

Author: Ag. Kaifah Riyard bin Kiflee (Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah)

Abstract

The aim of this study is to investigate the relationship between risk disclosure and determinant by Islamic and conventional bank in Malaysian bank sector. The objective of this

paper is to investigate whether Islamic bank is disclosing more risk information than conventional bank and whether performance and regulation will give an impact to disclosure

made by respective bank. Recently, the number of risk disclosure in Malaysia indicated a positive trend among listed company. However, study found negative association between

performance and risk disclosure by both bank. At the same time, there is evidence show that there is relationship between regulation and disclosure made by bank in Malaysia.

Total of 32 banks consist of Islamic and conventional bank being analysed by using textual analysis method in order to prove the assumptions. This study will contribute to study of risk disclosure in Malaysian banking. The regulators, bank manager and bank supervisory should

look upon the positive contribution of risk disclosure and symmetry of risk information to the potential investor and stakeholder. Future research is encouraged to look deeper into

other factor who might affect risk disclosure and new risk framework who might able to help researcher in understanding risk disclosure.

Keywords: Risk Disclosure, Performance, Regulation, Textual Analysis



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ACKNOWLEDGEMENT

The Organising Committee wishes to thank the Management, Staff and Students of Universiti Malaysia

Sabah particularly the Faculty of Business, Economics and Accountancy for the support and encouragement in

organising the Accounting Centre Accounting Research Seminar 2017 (ACARS2017). Our heartfelt appreciation

goes to all participants who contributed their research and time for this seminar. We look forward to more

collaboration in the future.

Documents

GUIDE OOK AND ASTRA TS · written permission of Universiti Malaysia Sabah, except as permitted by Act 332, Malaysian opyright Act of 1987. Permission of rights is subjected to royalty